Search: charitable trust

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ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

charitable character of the assessee is apparent and not in dispute since it has been accepted by the revenue up to AY 2008-09. Also, the final factual findings recorded by lower authorities conclusively demonstrate that the assessee is engaged in ‘advancement of general public utility’, and qualifies as a ‘charitable purpose’ as it does not carry any trade commerce

K.R. PATEL(DEAD) THROUGH LRS. vs. COMMNR. OF INCOME TAX

C.A. No.-005649-005649 - 1990Supreme Court27 Aug 1999

For Respondent: COMMISSIONER OF INCOME TAX

Section 161Section 256(1)

charitable nature. This constituted 1/3 of the property of the testator after funeral expenses, expenses for obtaining probate and paying debts of the testator, if any. One of the questions raised was whether on the facts and in the circumstances of the case 1/3 of the property mentioned in the will could be said to be held under trust

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

K.R. PATEL(DEAD) THROUGH LRS. vs. COMMNR. OF INCOME TAX

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

K.R. PATEL(DEAD) THROUGH LRS. vs. COMMNR. OF INCOME TAX

M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX